In the result, appeal filed by the assessee is allowed
Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)
234C wrongly imposed (detail point no.9) Rs.8,13,036/- 3. Brief facts qua the issue are that assessee under consideration is a Contractor and owns a proprietorship concern in the name of M/s Prakash Construction Company.In this case, the original assessment was made by the Assessing Officer u/s 143(3) of the Act on 19.12.2011..Thereafter the Assessing Officer issued